UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):
October 24, 2008
Cardo Medical, Inc.
8899 Beverly Boulevard, Suite 619
(Exact name of registrant as specified in its charter)
Los Angeles, California 90048
(Address of principal executive offices including zip code)
(310) 274-2036
(Registrant's telephone number, including area code)
clickNsettle.com, Inc.
(Former Name or Former Address, if Changed Since Last Report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On October 24, 2008, we dismissed Pender Newkirk & Company LLP ("Pender") as our independent
registered public accounting firm. Concurrent with this action on the same date, our audit committee
appointed Stonefield Josephson, Inc. ("Stonefield") as our new independent registered public accounting
firm. The decision to change accountants was approved by the audit committee and ratified by the Board of
Directors.
The audit report of Pender on the financial statements of clickNsettle.com, Inc. as of and for the year ended
June 30, 2008, did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope, or accounting principles.
During the period from October 3, 2007, the date we hired Pender, to the end of the most recent fiscal year
on June 30, 2008 and from July 1, 2008 to the date of our dismissal of Pender, there have been no
disagreements with Pender on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which if not resolved to Pender's satisfaction, would have
caused it to make reference to the subject matter of the disagreement in connection with its reports. During
the same period, there have been no reportable events, as that term is described in Item 304(a)(1)(v) of
Regulation S-K.
We provided Pender with a copy of the foregoing disclosures. A copy of a letter from Pender to the
Securities and Exchange Commission, dated October 24, 2008, is attached as Exhibit 16.1 to this Report.
During the two most recent fiscal years, and the subsequent interim period prior to engaging Stonefield,
neither the Company nor anyone on its behalf consulted Stonefield regarding the application of accounting
principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be
rendered on the Company's financial statements, and no written or oral advice was provided by Stonefield
that was a factor considered by the Company in reaching a decision as to the accounting, auditing or
financial reporting issues as set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.
Item 9.01 FINANCIAL STATEMENTS AND EXHIBITS. (d) Exhibits.
Description Letter from Pender to the Securities and Exchange Commission, dated October 24, 2008.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.
Date: October 28, 2008
Cardo Medical, Inc.
By: /s/ Derrick Romine
Derrick Romine
Chief Financial Officer
EXHIBIT INDEX
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Description |
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Letter from Pender to the Securities and Exchange Commission, dated October 24, 2008. Also provided in PDF format as a courtesy. |